At December 31, Gill Co. reported accounts receivable of $277,000 and an allowance for uncollectible accounts of $900 (credit) before any adjustments. An analysis of accounts receivable suggests that the allowance for uncollectible accounts should be 5% of accounts receivable. The amount of the adjustment for uncollectible accounts would be: Multiple Choice $13,260. $13,850 $900. $12.950